TSEM3046 - Trust income and gains: the charge on trustees - tax rates for trusts - 2004-05 to 2006-07
Tax rates for trusts: 2004-05 to 2006-07
Rate applicable to trusts |
40% |
Dividend ordinary rate |
10% |
Lower rate |
20% |
Dividend trust rate |
32.5% |
Basic rate |
22% |
CGT rates
CG33135 has an outline of CGT rates of tax for trusts.
